CGST Rule 138D and Explanation to E-Way Rules Chapter of Central Goods and Services Tax Rules, 2017 – Facility for uploading information regarding detention of vehicle

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XVI E-Way Rules

Rule 138D: Facility for uploading information regarding detention of vehicle.

¹[²[138D. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.]]

³[Explanation. – For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of parcel space by Railways takes place.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Sixth Amendment) Rules, 2017 vide Notification No. 27/2017-Central Tax dated 30th August, 2017, w.e.f. 01.04.2018 [Notification No. 15/2018 – Central Tax dated 23.03.2018].

2. Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018 vide Notification No. 12/2018-Central Tax  dated 7th March, 2018, w.e.f. 01.04.2018 [Notification No. 15/2018-Central Tax dated 23.03.2018], for the Rule:

“138D. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.”

3. Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2018 vide Notification No. 14/2018-Central Tax dated 23rd March, 2018, w.e.f. 01.04.2018.

Circulars:

c1. Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. [Circular No. 41/15/2018-GST dated 13.04.2018]